What Does the Corporate Income Tax Tax? A Simple Model without Capital
收藏数据链接：
官方服务：
资源简介：
The economics workings of the corporate income tax remain controversial. Harberger's seminal 1962 article viewed the tax as raising the cost of capital used to produce corporate goods. But corporate goods can be and generally are made by non-corporate firms, suggesting that the corporate tax
提供机构：
美国国家经济研究局创建时间：
2010-07-01
